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Nomor Surat 204-OJKBEI/IATA-CSL/VII/2023
Nama Emiten PT MNC Energy Investments Tbk
Kode Emiten IATA
Perihal Penyampaian Laporan Keuangan Interim (KOREKSI)
Perseroan dengan ini menyampaikan laporan keuangan untuk periode 3 Bulan yang berakhir pada 31/03/2023 dengan ikhtisar sebagai berikut :
Informasi mengenai anak perusahaan Perseroan sebagai berikut :
No Nama Kegiatan Lokasi Tahun Status Jumlah Aset Satuan Mata Persentase
Usaha Komersil Operasi Uang (%)
1 PT Bhakti Investasi Jakarta 2022 Beroperasi 16.837 PENUH USD 99.99
Migas Minyak dan
Resources Gas
2 PT Bhakti Pertambanga Jakarta 2022 Beroperasi 7.082 PENUH USD 99.92
Nickel n Nikel
Resources
3 PT MNC Jasa Jakarta 2014 Beroperasi 26.577.578 PENUH USD 99.99
Infrastruktur Pertambanga
Utama n dan
Infrastruktur
4 PT Global Perawatan Jakarta 2008 Beroperasi 274.254 PENUH USD 86.94
Maintenance Pesawat
Facility
5 PT Indonesia Angkutan Jakarta 2021 Beroperasi 4.856.034 PENUH USD 99.99
Air Transport Udara
6 PT Bhakti Pertambanga Jakarta 2010 Beroperasi 119.038.267 PENUH USD 99.33
Coal n Batubara
Resources
Dokumen ini merupakan dokumen resmi PT MNC Energy Investments Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara
elektronik. PT MNC Energy Investments Tbk bertanggung jawab penuh atas informasi tertera di dalam dokumen ini.
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[1000000] General information
Informasi umum General information
31 March 2023
Nama entitas PT MNC Energy Investments Entity name
Tbk
Penjelasan perubahan nama dari akhir Explanation of change in name from
periode laporan sebelumnya the end of the preceding reporting
period
Kode entitas IATA Entity code
Nomor identifikasi entitas AA474 Entity identification number
Industri utama entitas Umum / General Entity main industry
Standar akutansi yang dipilih PSAK Selected accounting standards
Sektor A. Energy Sector
Subsektor A1. Oil, Gas & Coal Subsector
Industri A12. Coal Industry
Subindustri A121. Coal Production Subindustry
Informasi pemegang saham Controlling shareholder information
National Corporation
pengendali
Jenis entitas Local Company - Indonesia Type of entity
Jurisdiction
Jenis efek yang dicatatkan Saham / Stock Type of listed securities
Jenis papan perdagangan tempat Type of board on which the entity is
Pengembangan / Development
entitas tercatat listed
Apakah merupakan laporan keuangan Whether the financial statements are
satu entitas atau suatu kelompok Entitas grup / Group entity of an individual entity or a group of
entitas entities
Periode penyampaian laporan Period of financial statements
Kuartal I / First Quarter
keuangan submissions
Tanggal awal periode berjalan January 01, 2023 Current period start date
Tanggal akhir periode berjalan March 31, 2023 Current period end date
Tanggal akhir tahun sebelumnya December 31, 2022 Prior year end date
Tanggal awal periode sebelumnya January 01, 2022 Prior period start date
Tanggal akhir periode sebelumnya March 31, 2022 Prior period end date
Tanggal akhir 2 tahun sebelumnya December 31, 2021 Prior 2 year end date
Mata uang pelaporan Dollar Amerika / USD Description of presentation currency
Kurs konversi pada tanggal pelaporan Conversion rate at reporting date if
jika mata uang penyajian selain rupiah 15,062.00000 presentation currency is other than
rupiah
Pembulatan yang digunakan dalam Level of rounding used in financial
penyajian jumlah dalam laporan Satuan Penuh / Full Amount statements
keuangan
Jenis laporan atas laporan keuangan Diaudit / Audited Type of report on financial statements
Jenis opini auditor Wajar Tanpa Modifikasian / Type of auditor's opinion
Unqualified
Hal yang diungkapkan dalam paragraf Matters disclosed in
pendapat untuk penekanan atas suatu emphasis-of-matter or other-matter
masalah atau paragraf penjelasan paragraph, if any
lainnya, jika ada
Hasil penugasan review Result of review engagement
Opini Hal Audit Utama Any Key Audit Matters Opinion
Jumlah Hal Audit Utama 3 Total Key Audit Matters
Paragraf Hal Audit Utama Hal audit utama adalah hal-hal Key Audit Matters Paragraph
yang, menurutpertimbangan
profesional kami, merupakan
hal yangpaling signifikan dalam
audit kami atas
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laporankeuangan konsolidasian
periode kini.
Tanggal laporan audit atau hasil Date of auditor's opinion or result of
2023-07-17
laporan review review report
Auditor tahun berjalan Kanaka Puradiredja, Suhartono Current year auditor
Nama partner audit tahun berjalan Yoyo Sukaryo Djenal, M.Ak., Name of current year audit signing
CA., CPA partner
Lama tahun penugasan partner yang Number of years served as audit
2
menandatangani signing partner
Auditor tahun sebelumnya Soejatna, Mulyana & Rekan Prior year auditor
Nama partner audit tahun sebelumnya Drs. Sukarna Rusdjana, Ak, CA, Name of prior year audit signing
CPA partner
Kepatuhan terhadap pemenuhan Whether in compliance with OJK rules
peraturan OJK Nomor: No. 75/POJK.04/2017 concerning
Ya / Yes
75/POJK.04/2017 tentang Tanggung responsibilities of board of directors on
Jawab Direksi Atas Laporan Keuangan financial statements
Kepatuhan terhadap pemenuhan Compliance to the independency of
independensi akuntan yang Accountant that provide services in
memberikan jasa audit di pasar modal Capital Market as regulated in OJK
sesuai dengan POJK Nomor Ya / Yes rules No. 13/POJK.03/2017
13/POJK.03/2017 tentang concerning The Use of Public
Penggunaan Jasa Akuntan Publik Accountant and Auditing Firm in
dalam Kegiatan Jasa Keuangan Financial Services Activities.
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[1210000] Statement of financial position presented using current and
non-current - General Industry
Laporan posisi keuangan Statement of financial position
31 March 2023 31 December 2022
Aset Assets
Aset lancar Current assets
Kas dan setara kas Cash and cash
1,879,275 726,931
equivalents
Piutang usaha Trade receivables
Piutang usaha pihak Trade receivables third
1,155,819 5,579,782
ketiga parties
Piutang usaha pihak Trade receivables
403,096 423,953
berelasi related parties
Piutang lainnya Other receivables
Piutang lainnya pihak Other receivables third
1,146 5,764
ketiga parties
Persediaan lancar Current inventories
Persediaan lancar 14,395,639 9,740,871 Current inventories
Biaya dibayar dimuka Current prepaid expenses
11,425,454 1,967,759
lancar
Jumlah aset lancar 29,260,429 18,445,060 Total current assets
Aset tidak lancar Non-current assets
Piutang tidak lancar Other non-current
lainnya receivables
Piutang tidak lancar Other non-current
lainnya pihak berelasi 6,069,755 3,949,803 receivables related
parties
Biaya dibayar dimuka Non-current prepaid
40,806,668 38,305,574
tidak lancar expenses
Pajak dibayar dimuka Non-current prepaid taxes
7,488,484 5,797,441
tidak lancar
Aset pajak tangguhan 5,739,782 5,307,460 Deferred tax assets
Aset tetap Property, plant, and
36,066,358 35,212,913
equipment
Aset hak guna 132,752 Right of use assets
Aset eksplorasi dan Exploration and evaluation
55,671,506 52,614,984
evaluasi assets
Beban tangguhan Deferred charges
Beban tangguhan atas Deferred charges on
biaya pengelolaan dan environmental and
1,125,656 1,077,785
reklamasi lingkungan reclamation
hidup expenditures
Goodwill 1,770,963 1,701,060 Goodwill
Aset tidak lancar Other non-current
18,571,236 17,877,913
non-keuangan lainnya non-financial assets
Jumlah aset tidak lancar 173,443,160 161,844,933 Total non-current assets
Jumlah aset 202,703,589 180,289,993 Total assets
Liabilitas dan ekuitas Liabilities and equity
Liabilitas Liabilities
Liabilitas jangka pendek Current liabilities
Utang bank jangka Short term bank loans
15,470,499 13,329,573
pendek
Utang usaha Trade payables
Utang usaha pihak Trade payables
22,897,780 20,258,485
ketiga third parties
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Utang usaha pihak Trade payables
1,279,369 928,384
berelasi related parties
Utang lainnya Other payables
Utang lainnya pihak Other payables
2,986,853 2,533,280
ketiga third parties
Utang lainnya pihak Other payables
3,860,984 3,937,590
berelasi related parties
Beban akrual jangka Current accrued
545,338 175,349
pendek expenses
Utang pajak 19,446,336 14,859,919 Taxes payable
Liabilitas jangka Current maturities of
panjang yang jatuh long-term liabilities
tempo dalam satu
tahun
Liabilitas jangka Current maturities
panjang yang jatuh of finance lease
tempo dalam satu 1,005,170 1,535,572 liabilities
tahun atas liabilitas
sewa pembiayaan
Jumlah liabilitas Total current
67,492,329 57,558,152
jangka pendek liabilities
Liabilitas jangka Non-current liabilities
panjang
Utang pihak berelasi Non-current due to
0 235,393
jangka panjang related parties
Liabilitas jangka Long-term liabilities
panjang setelah net of current
dikurangi bagian maturities
yang jatuh tempo
dalam satu tahun
Liabilitas jangka Long-term bank
panjang atas utang 12,738,183 14,987,392 loans
bank
Liabilitas jangka Long-term finance
panjang atas lease liabilities
298,109 251,605
liabilitas sewa
pembiayaan
Liabilitas jangka Long-term other
panjang atas 5,757,085 4,970,350 borrowings
pinjaman lainnya
Provisi jangka Non-current
panjang provisions
Provisi restorasi Non-current
dan rehabilitasi provisions for
10,582,930 10,518,062
jangka panjang restoration and
rehabilitation
Kewajiban imbalan Long-term
pasca kerja jangka 1,929,530 2,281,839 post-employment
panjang benefit obligations
Liabilitas keuangan Other non-current
9,944,800 14,130,036
jangka panjang lainnya financial liabilities
Jumlah liabilitas Total non-current
41,250,637 47,374,677
jangka panjang liabilities
Jumlah liabilitas 108,742,966 104,932,829 Total liabilities
Ekuitas Equity
Ekuitas yang Equity attributable to
diatribusikan kepada equity owners of parent
pemilik entitas induk entity
Saham biasa 129,256,163 129,256,163 Common stocks
Tambahan modal Additional paid-in
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disetor 126,137,585 126,137,585 capital
Cadangan lainnya ( 131,944,728 ) ( 131,944,728 ) Other reserves
Komponen ekuitas Other components of
( 7,579,226 ) ( 10,590,546 )
lainnya equity
Saldo laba Retained earnings
(akumulasi kerugian) (deficit)
Saldo laba yang Appropriated
telah ditentukan 263,894 263,894 retained earnings
penggunaannya
Saldo laba yang Unappropriated
belum ditentukan ( 22,311,117 ) ( 37,897,704 ) retained earnings
penggunaannya
Jumlah ekuitas yang Total equity
diatribusikan kepada attributable to equity
93,822,571 75,224,664
pemilik entitas induk owners of parent
entity
Kepentingan Non-controlling interests
138,052 132,500
non-pengendali
Jumlah ekuitas 93,960,623 75,357,164 Total equity
Jumlah liabilitas dan Total liabilities and equity
202,703,589 180,289,993
ekuitas
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[1311000] Statement of profit or loss and other comprehensive income, OCI
components presented net of tax, by function - General Industry
Laporan laba rugi dan penghasilan Statement of profit or loss and other
komprehensif lain comprehensive income
31 March 2023 31 March 2022
Penjualan dan pendapatan Sales and revenue
49,674,833 40,397,350
usaha
Beban pokok penjualan dan Cost of sales and revenue
( 19,958,359 ) ( 11,068,288 )
pendapatan
Jumlah laba bruto 29,716,474 29,329,062 Total gross profit
Beban penjualan ( 12,418,027 ) ( 4,738,931 ) Selling expenses
Beban umum dan administrasi General and administrative
( 2,516,533 ) ( 1,266,193 )
expenses
Pendapatan keuangan 17,451 10,813 Finance income
Beban bunga dan keuangan ( 537,042 ) ( 337,942 ) Interest and finance costs
Keuntungan (kerugian) selisih Gains (losses) on changes in
2,020,320 374,106
kurs mata uang asing foreign exchange rates
Pendapatan lainnya 3,430,653 Other income
Beban lainnya ( 146,375 ) Other expenses
Jumlah laba (rugi) sebelum Total profit (loss) before tax
19,713,296 23,224,540
pajak penghasilan
Pendapatan (beban) pajak ( 4,122,883 ) ( 6,829,894 ) Tax benefit (expenses)
Jumlah laba (rugi) dari operasi Total profit (loss) from
15,590,413 16,394,646
yang dilanjutkan continuing operations
Jumlah laba (rugi) 15,590,413 16,394,646 Total profit (loss)
Pendapatan komprehensif Other comprehensive income,
lainnya, setelah pajak after tax
Pendapatan komprehensif Other comprehensive
lainnya yang tidak akan income that will not be
direklasifikasi ke laba rugi, reclassified to profit or
setelah pajak loss, after tax
Pendapatan komprehensif Other comprehensive
lainnya atas pengukuran income for
kembali kewajiban ( 70,722 ) ( 83,017 ) remeasurement of defined
manfaat pasti, setelah benefit obligation, after tax
pajak
Pendapatan komprehensif Other comprehensive
lainnya yang akan income that may be
direklasifikasi ke laba rugi, reclassified to profit or
setelah pajak loss, after tax
Keuntungan (kerugian) Gains (losses) on
selisih kurs penjabaran, 3,083,834 36,622 exchange differences on
setelah pajak translation, after tax
Jumlah pendapatan Total other comprehensive
komprehensif lainnya, 3,013,112 ( 46,395 ) income, after tax
setelah pajak
Jumlah laba rugi komprehensif 18,603,525 16,348,251 Total comprehensive income
Laba (rugi) yang dapat Profit (loss) attributable to
diatribusikan
Laba (rugi) yang dapat Profit (loss) attributable to
15,586,587 10,558,887
diatribusikan ke entitas induk parent entity
Laba (rugi) yang dapat Profit (loss) attributable to
diatribusikan ke kepentingan 3,826 5,835,759 non-controlling interests
non-pengendali
Laba rugi komprehensif yang Comprehensive income
dapat diatribusikan attributable to
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Laba rugi komprehensif yang Comprehensive income
dapat diatribusikan ke entitas 18,597,907 10,526,905 attributable to parent entity
induk
Laba rugi komprehensif yang Comprehensive income
dapat diatribusikan ke 5,618 5,821,346 attributable to non-controlling
kepentingan non-pengendali interests
Laba (rugi) per saham Earnings (loss) per share
Laba per saham dasar Basic earnings per share
diatribusikan kepada attributable to equity
pemilik entitas induk owners of the parent entity
Laba (rugi) per saham Basic earnings (loss) per
dasar dari operasi yang 0.00063 0.00044 share from continuing
dilanjutkan operations
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[1410000] Statement of changes in equity - General Industry - Current Year
31 March 2023
Laporan perubahan ekuitas Statement of changes in equity
Saldo laba yang telah Saldo laba yang belum Ekuitas yang dapat
Tambahan modal Komponen transaksi Kepentingan
Saham biasa Cadangan lainnya ditentukan ditentukan diatribusikan kepada Ekuitas
disetor ekuitas lainnya non-pengendali
penggunaannya penggunaannya entitas induk
Other components of Appropriated retained Unappropriated retained Equity attributable to
Common stocks Additional paid-in capital Other reserves Non-controlling interests Equity
equity transactions earnings earnings parent entity
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian kembali 129,256,163 126,137,585 ( 131,944,728 ) ( 10,590,546 ) 263,894 ( 37,897,704 ) 75,224,664 132,500 75,357,164 Balance before restatement at beginning of period
Posisi ekuitas, awal periode 129,256,163 126,137,585 ( 131,944,728 ) ( 10,590,546 ) 263,894 ( 37,897,704 ) 75,224,664 132,500 75,357,164 Equity position, beginning of the period
Laba (rugi) 15,586,587 15,586,587 3,826 15,590,413 Profit (loss)
Pendapatan komprehensif lainnya 3,011,320 3,011,320 1,792 3,013,112 Other comprehensive income
Perubahan kepentingan non-pengendali atas akuisisi Changes in non-controlling interests due to acquisition
( 66 ) ( 66 )
entitas anak of subsidiaries
Posisi ekuitas, akhir periode 129,256,163 126,137,585 ( 131,944,728 ) ( 7,579,226 ) 263,894 ( 22,311,117 ) 93,822,571 138,052 93,960,623 Equity position, end of the period
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[1410000] Statement of changes in equity - General Industry - Prior Year
31 March 2022
Laporan perubahan ekuitas Statement of changes in equity
Saldo laba yang telah Saldo laba yang belum Ekuitas yang dapat
Tambahan modal Uang muka setoran Komponen transaksi Kepentingan
Saham biasa Cadangan lainnya ditentukan ditentukan diatribusikan kepada Proforma ekuitas Ekuitas
disetor modal ekuitas lainnya non-pengendali
penggunaannya penggunaannya entitas induk
Advances in capital Other components of Appropriated retained Unappropriated retained Equity attributable to
Common stocks Additional paid-in capital Other reserves Proforma equity Non-controlling interests Equity
stock equity transactions earnings earnings parent entity
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian kembali 81,725,166 2,618,931 0 ( 138,361,420 ) 2,735,715 263,894 ( 68,944,746 ) ( 119,962,460 ) 9,599,714 ( 110,362,746 ) Balance before restatement at beginning of period
Penyesuaian Adjustments
Penyesuaian lainnya 138,361,420 ( 2,194,133 ) ( 2,689,914 ) 133,477,373 2,502,524 968,403 136,948,300 Other adjustments
Posisi ekuitas, awal periode 81,725,166 2,618,931 0 0 541,582 263,894 ( 71,634,660 ) 13,514,913 2,502,524 10,568,117 26,585,554 Equity position, beginning of the period
Laba (rugi) 0 10,558,887 10,558,887 5,835,759 16,394,646 Profit (loss)
Pendapatan komprehensif lainnya ( 31,982 ) ( 31,982 ) ( 14,413 ) ( 46,395 ) Other comprehensive income
Pembentukan cadangan umum 163,304 ( 5,716,052 ) ( 5,552,748 ) 5,552,748 Allocation for general reserves
Transaksi ekuitas lainnya ( 131,944,728 ) ( 131,944,728 ) ( 8,055,272 ) ( 140,000,000 ) Other equity transactions
Posisi ekuitas, akhir periode 81,725,166 2,618,931 ( 131,944,728 ) 672,904 263,894 ( 66,791,825 ) ( 113,455,658 ) 16,389,463 ( 97,066,195 ) Equity position, end of the period
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[1510000] Statement of cash flows, direct method - General Industry
Laporan arus kas Statement of cash flows
31 March 2023 31 March 2022
Arus kas dari aktivitas operasi Cash flows from operating
activities
Penerimaan kas dari Cash receipts from
aktivitas operasi operating activities
Penerimaan dari Receipts from customers
54,098,794 25,062,643
pelanggan
Pembayaran kas dari Cash payments from
aktivitas operasi operating activities
Pembayaran kepada Payments to suppliers for
pemasok atas barang dan ( 47,568,932 ) ( 18,602,072 ) goods and services
jasa
Pembayaran gaji dan Payments for salaries and
( 1,168,440 ) ( 572,083 )
tunjangan allowances
Kas diperoleh dari Cash generated from (used
5,361,422 5,888,488
(digunakan untuk) operasi in) operations
Penerimaan bunga dari Interests received from
17,451 7,352
aktivitas operasi operating activities
Pembayaran bunga dari Interests paid from operating
( 325,836 )
aktivitas operasi activities
Penerimaan pengembalian Income taxes refunded (paid)
(pembayaran) pajak from operating activities
( 839,101 ) ( 233,945 )
penghasilan dari aktivitas
operasi
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
4,539,772 5,336,059
(digunakan untuk) aktivitas operating activities
operasi
Arus kas dari aktivitas Cash flows from investing
investasi activities
Pembayaran untuk perolehan Payments for acquisition of
( 634,870 ) ( 5,280 )
aset tetap property, plant and equipment
Pembayaran untuk perolehan Payments for acquisition of
aset eksplorasi dan evaluasi ( 162,293 ) exploration and evaluation
assets
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
( 797,163 ) ( 5,280 )
(digunakan untuk) aktivitas investing activities
investasi
Arus kas dari aktivitas Cash flows from financing
pendanaan activities
Pembayaran liabilitas sewa Payments of finance lease
( 121,587 ) ( 74,876 )
pembiayaan liabilities
Pembayaran pinjaman Payments of other borrowings
( 1,236,699 ) ( 2,831,025 )
lainnya
Pembayaran utang pihak Payments of due to related
( 565,742 ) ( 2,789,086 )
berelasi parties
Pembayaran bunga dari Interests paid from financing
( 524,682 )
aktivitas pendanaan activities
Penerimaan (pengeluaran) Other cash inflows (outflows)
kas lainnya dari aktivitas ( 141,555 ) ( 180,416 ) from financing activities
pendanaan
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
(digunakan untuk) aktivitas ( 2,590,265 ) ( 5,875,403 ) financing activities
Page 12
pendanaan
Jumlah kenaikan (penurunan) Total net increase (decrease)
1,152,344 ( 544,624 )
bersih kas dan setara kas in cash and cash equivalents
Kas dan setara kas arus kas, Cash and cash equivalents cash
726,931 1,683,054
awal periode flows, beginning of the period
Kas dan setara kas arus kas, Cash and cash equivalents
1,879,275 1,138,430
akhir periode cash flows, end of the period
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[1610000] Explanation for Significant Accounting Policy - General Industry
Kebijakan akuntansi signifikan Significant accounting policies
31 March 2023
Dasar penyusunan laporan keuangan Laporan keuangan konsolidasian disusun sesuai dengan Pernyataan Standar Akuntansi Keuangan Basis of preparation of consolidated financial
konsolidasian ("PSAK") No 1 (Revisi 2015). Kebijakan akuntansi yang dipakai dalam penyusunan laporan keuangan statements
konsolidasian konsisten dengan yang dibuat dalam penyusunan laporan keuangan konsolidasian
Perseroan untuk tahun yang berakhir 31 Maret 2023.
Prinsip-prinsip konsolidasi Laporan keuangan konsolidasian menggabungkan laporan keuangan Perseroan dan entitas (termasuk Principles of consolidation
entitas terstruktur) yang dikendalikan oleh Perseroan dan entitas anak . Pengendalian tercapai dimana
Perseroan memiliki kekuasaan atas investee; eksposur atau hak atas imbal hasil variabel dari
keterlibatannya dengan investee; dan kemampuan untuk menggunakan kekuasaannya atas investee
untuk mempengaruhi jumlah imbal hasil investor.
Kas dan setara kas Kas dan setara kas mencakup kas, bank dan investasi jangka pendek yang jatuh tempo dalam waktu Cash and cash equivalents
tiga bulan atau kurang sejak tanggal perolehan.
Piutang usaha dan piutang lain-lain Piutang usaha, piutang lain-lain merupakan aset keuangan yang diklasifikasikan sebagai biaya Trade and other receivables
perolehan diamortisasi, yang diukur dengan menggunakan metode suku bunga efektif dikurangi
penurunan nilai.
Aset tetap Perseroan menetapkan model biaya sebagai kebijakan akuntansi aset tetap. Aset tetap dinyatakan Fixed assets
sebesar biaya perolehan dikurangi akumulasi penyusutan dan rugi penurunan nilai. Penyusutan
dihitung dengan menggunakan metode garis lurus (straight-line method) berdasarkan taksiran masa
manfaat ekonomis aset tetap
Pengakuan pendapatan dan beban Pendapatan diakui bila besar kemungkinan manfaat ekonomi akan diperoleh Perseroan dan jumlahnya Revenue and expense recognition
dapat diukur secara handal. Pendapatan diukur pada nilai wajar pembayaran yang diterima, tidak
termasuk diskon, rabat dan Pajak Pertambahan Nilai (?PPN?).
Imbalan kerja karyawan Perseroan menerapkan PSAK 24, ?Imbalan Kerja?. Amandemen terhadap PSAK 24 terkait dengan Employee benefits
Page 14
perubahan akuntansi atas program imbalan pasti dan pesangon. Amandemen mensyaratkan
pengakuan perubahan dalam kewajiban manfaat pasti dan nilai wajar aset program ketika amandemen
terjadi, dan karenanya meniadakan pendekatan koridor yang diijinkan dalam PSAK 24 versi
sebelumnya dan mempercepat pengakuan biaya jasa lalu.
Aset eksplorasi dan evaluasi Kegiatan eksplorasi dan evaluasi melibatkan pencarian mineral, penentuan kelayakan teknis dan Exploration and evaluation assets
penilaian kelayakan komersial dari sebuah sumber daya teridentifikasi.
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[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Current Year
31 March 2023
Aset tetap Property, plant, and equipment
Aset tetap, awal Penambahan aset Penjabaran laporan Aset tetap, akhir
Reklasifikasi aset tetap
periode tetap keuangan aset tetap periode
Property, plant, and Reclassifications of Translation adjustment
Addition in property, Property, plant, and
equipment, beginning property, plant, and in property, plant, and
plant, and equipment equipment, end period
period equipment equipment
Nilai perolehan, kotor Tanah, dimiliki langsung 12,621,414 487,293 ( 123,479 ) 12,985,228 Land, directly owned Carrying amount, gross
Bangunan dan Building and leasehold
fasilitasnya, dimiliki 11,308,358 2,197,118 13,505,476 improvement, directly
langsung owned
Mesin dan peralatan, Machinery and
dimiliki langsung 5,057,154 207,941 ( 2,868,024 ) 2,397,071 equipment, directly
owned
Kendaraan bermotor, Motor vehicle, directly
794,202 ( 104 ) 794,098
dimiliki langsung owned
Pesawat, dimiliki Aircraft, directly owned
15,392,430 15,392,430
langsung
Dimiliki langsung 45,173,558 487,293 207,941 ( 794,489 ) 45,074,303 Directly owned
Mesin, aset hak guna Machinery, right of use
1,218,764 147,577 ( 3,098 ) 1,363,243
assets
Kendaraan bermotor, Motor vehicle, rights of
113,106 113,106
aset hak guna use assets
Aset hak guna 1,331,870 147,577 ( 3,098 ) 1,476,349 Right of use assets
Bangunan, dalam Building, assets under
207,941 ( 207,941 )
penyelesaian construction
Aset dalam Assets under
207,941 ( 207,941 )
penyelesaian construction
Aset tetap Property, plant, and
46,713,369 634,870 ( 797,587 ) 46,550,652
equipment
Akumulasi depresiasi Bangunan dan Building and leasehold Carrying amount,
fasilitasnya, dimiliki 700,962 11,334 889 713,185 improvement, directly accumulated
langsung owned depreciation
Mesin dan peralatan, Machinery and
dimiliki langsung 2,247,786 232,580 101,877 2,582,244 equipment, directly
owned
Kendaraan bermotor, Motor vehicle, directly
Page 16
dimiliki langsung 708,096 3,414 4,544 716,054 owned
Pesawat, dimiliki Aircraft, directly owned
6,132,067 782,684 ( 2,180,665 ) 4,734,086
langsung
Peralatan Teknikal, Technical Equipment,
1,058,485 1,058,485
dimiliki langsung directly owned
Dimiliki langsung 10,847,396 1,030,012 ( 2,073,355 ) 9,804,054 Directly owned
Mesin, aset hak guna Machinery, right of use
539,954 23,345 3,836 567,134
assets
Kendaraan bermotor, Motor vehicle, rights of
113,106 113,106
aset hak guna use assets
Aset hak guna 653,060 23,345 3,836 680,240 Right of use assets
Aset tetap Property, plant, and
11,500,456 1,053,357 ( 2,069,519 ) 10,484,294
equipment
Nilai perolehan Aset tetap Property, plant, and Carrying amount
35,212,913 36,066,358
equipment
Page 17
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Prior Year
31 December 2022
Aset tetap Property, plant, and equipment
Penjabaran
Entitas anak Penurunan
Aset tetap, awal Penambahan Pengurangan Reklasifikasi aset laporan Revaluasi aset Aset tetap, akhir
baru aset (pemulihan)
periode aset tetap aset tetap tetap keuangan aset tetap periode
tetap nilai aset tetap
tetap
Translation New Impairment
Property, plant, Addition in Disposals in Reclassifications of Revaluation of Property, plant,
adjustment in subsidiaries in (recovery) of
and equipment, property, plant, property, plant, property, plant, and property, plant, and equipment,
property, plant, property, plant, property, plant,
beginning period and equipment and equipment equipment and equipment end period
and equipment and equipment and equipment
Nilai Tanah, dimiliki Land, directly Carrying
14,708,136 1,808,949 ( 3,895,671 ) 12,621,414
perolehan, langsung owned amount, gross
kotor Bangunan dan Building and
fasilitasnya, leasehold
12,874,481 93,713 ( 1,659,836 ) 11,308,358
dimiliki langsung improvement,
directly owned
Mesin dan Machinery and
peralatan, dimiliki 4,440,498 4,941 611,715 5,057,154 equipment,
langsung directly owned
Kendaraan Motor vehicle,
bermotor, dimiliki 1,126,204 ( 332,002 ) 794,202 directly owned
langsung
Pesawat, dimiliki Aircraft, directly
40,747,288 ( 18,364,214 ) ( 6,990,644 ) 15,392,430
langsung owned
Peralatan Technical
Teknikal, dimiliki 2,221,051 ( 303,408 ) ( 1,917,643 ) Equipment,
langsung directly owned
Dimiliki Directly owned
76,117,658 1,907,603 ( 18,667,622 ) 0 ( 14,184,081 ) 0 0 45,173,558
langsung
Mesin, aset hak Machinery, right
577,441 641,323 1,218,764
guna of use assets
Kendaraan Motor vehicle,
bermotor, aset 113,106 113,106 rights of use
hak guna assets
Aset hak guna Right of use
690,547 641,323 (0) 0 0 0 0 (0) 1,331,870
assets
Bangunan, dalam Building, assets
penyelesaian 246,968 ( 39,027 ) 207,941 under
Page 18
construction
Aset dalam Assets under
246,968 0 (0) 0 ( 39,027 ) 0 0 207,941
penyelesaian construction
Aset tetap Property, plant,
77,055,173 2,548,926 ( 18,667,622 ) 0 ( 14,223,108 ) 0 0 46,713,369
and equipment
Akumulasi Bangunan dan Building and Carrying
depresiasi fasilitasnya, leasehold amount,
173,116 719,599 ( 191,753 ) 700,962
dimiliki langsung improvement, accumulated
directly owned depreciation
Mesin dan Machinery and
peralatan, dimiliki 2,717,955 130,285 ( 600,454 ) 2,247,786 equipment,
langsung directly owned
Kendaraan Motor vehicle,
bermotor, dimiliki 836,872 155,492 ( 284,268 ) 708,096 directly owned
langsung
Pesawat, dimiliki Aircraft, directly
19,839,915 1,818,531 ( 16,426,764 ) 900,385 6,132,067
langsung owned
Peralatan Technical
Teknikal, dimiliki 1,887,350 16,524 ( 302,567 ) ( 542,822 ) 1,058,485 Equipment,
langsung directly owned
Dimiliki Directly owned
25,455,208 2,840,431 ( 16,729,331 ) 0 ( 718,912 ) 0 0 10,847,396
langsung
Mesin, aset hak Machinery, right
506,991 32,963 539,954
guna of use assets
Kendaraan Motor vehicle,
bermotor, aset 131,809 998 ( 19,701 ) 113,106 rights of use
hak guna assets
Aset hak guna Right of use
638,800 33,961 (0) 0 ( 19,701 ) 0 0 (0) 653,060
assets
Aset dalam Assets under
0 0 (0) 0 0 0 0 (0) 0
penyelesaian construction
Aset tetap Property, plant,
26,094,008 2,874,392 ( 16,729,331 ) 0 ( 738,613 ) 0 0 11,500,456
and equipment
Nilai perolehan Aset tetap Property, plant, Carrying amount
50,961,165 35,212,913
and equipment
Page 19
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Page 20
[1612000] Notes to the financial statements - Right of Use Assets - General Industry - Current Year
31 March 2023
Aset hak guna Right of use assets
Penambahan aset hak guna Aset hak guna, periode akhir
Addition in right of use assets Right of use assets, end period
Nilai perolehan, kotor Lainnya, aset hak guna 132,752 132,752 Others, right of use assets Carrying amount, gross
Aset hak guna 132,752 132,752 Right of use assets
Nilai perolehan Aset hak guna 132,752 Right of use assets Carrying amount
Page 21
[1612000] Notes to the financial statements - Right of Use Assets - General Industry - Prior Year
Page 22
[1612100] Disclosure of Notes to the financial statements - Right of Use Assets - General Industry
Page 23
[1616100] Disclosure of Notes to the financial statements - Revenue - General Industry
Page 24
[1617000] Notes to the financial statements - Revenue By Type - General
Industry
Catatan untuk tipe pendapatan Notes for revenue by type
31 March 31 March
2023 2022
Nama produk atau Penjualan dan Penjualan dan
jasa pendapatan usaha pendapatan usaha
Service or product name Sales and revenue Sales and revenue
Pendapatan dari jasa 1 Contract Charter 654,298 1,013,813 Service revenue 1
Pendapatan dari jasa 2 Spot Charter 407,293 1,146,042 Service revenue 2
Pendapatan dari jasa 3 Port Management Service revenue 3
365,684 463,935
Fee
Pendapatan dari jasa 4 Jasa Service Service revenue 4
70,885 27,114
Pesawat
Pendapatan dari jasa 1,498,160 2,650,904 Service revenue
Pendapatan dari produk Pertambangan Product revenue 1
16,861,652 7,020,543
1 Lokal
Pendapatan dari produk Pertambangan Product revenue 2
31,315,021 30,725,903
2 Ekspor
Pendapatan dari Product revenue
48,176,673 37,746,446
produk
Tipe pendapatan 49,674,833 40,397,350 Type of revenue
Page 25
[1618000] Notes to the financial statements - Revenue By Source - General
Industry
Catatan untuk sumber pendapatan Notes for revenue by source
31 March 31 March
2023 2022
Nama produk atau Penjualan dan Penjualan dan
jasa pendapatan usaha pendapatan usaha
Service or product name Sales and revenue Sales and revenue
Pendapatan dari Pertambangan Domestic revenue 1
16,861,652 7,020,543
domestik 1 Lokal
Pendapatan dari Domestic revenue 2
Contract Charter 654,298 1,013,813
domestik 2
Pendapatan dari Domestic revenue 3
Spot Charter 407,293 1,146,042
domestik 3
Pendapatan dari Port Management Domestic revenue 4
365,684 463,935
domestik 4 Fee
Pendapatan dari Jasa Service Domestic revenue 5
70,885 27,114
domestik 5 Pesawat
Pendapatan domestik 18,359,812 9,671,447 Domestic revenue
Pendapatan dari ekspor Pertambangan Export revenue 1
31,315,021 30,725,903
1 Ekspor
Pendapatan ekspor 31,315,021 30,725,903 Export revenue
Sumber pendapatan 49,674,833 40,397,350 Source of revenue
Page 26
[1620100] Notes to the financial statements - Trade receivables, by currency - General Industry
Piutang usaha berdasarkan mata uang Trade receivables by currency
31 March 2023 31 December 2022
Penyisihan Penyisihan
Piutang usaha, kotor penurunan nilai Piutang usaha Piutang usaha, kotor penurunan nilai Piutang usaha
piutang usaha piutang usaha
Allowance for Allowance for
Trade receivables, Trade receivables,
impairment of trade Trade receivables impairment of trade Trade receivables
gross gross
receivables receivables
Pihak ketiga IDR 207,994 2,887,792 IDR Third party
USD 953,260 2,713,005 USD
Mata uang 1,161,254 ( 5,435 ) 1,155,819 5,600,797 ( 21,015 ) 5,579,782 Currency
Pihak berelasi USD 417,928 444,564 USD Related party
Mata uang 417,928 ( 14,832 ) 403,096 444,564 ( 20,611 ) 423,953 Currency
Page 27
[1620200] Notes to the financial statements - Trade receivables, by aging - General Industry
Piutang usaha berdasarkan umur Trade receivables by aging
31 March 2023 31 December 2022
Penyisihan Penyisihan
Piutang usaha, kotor penurunan nilai Piutang usaha Piutang usaha, kotor penurunan nilai Piutang usaha
piutang usaha piutang usaha
Allowance for Allowance for
Trade receivables, Trade receivables,
impairment of trade Trade receivables impairment of trade Trade receivables
gross gross
receivables receivables
Belum jatuh tempo Umur 424,744 4,694,756 Aging Not yet due
Telah jatuh tempo 1 - 30 hari 105,671 579,682 1 - 30 days Overdue
31 - 60 hari 221,453 50,277 31 - 60 days
61 - 90 hari 1,423 21,954 61 - 90 days
61 - 120 hari 275,096 83,748 61 - 120 days
181 - 360 hari 550,795 614,944 181 - 360 days
Umur 1,154,438 1,350,605 Aging
Jatuh tempo Umur 1,579,182 ( 20,267 ) 1,558,915 6,045,361 ( 41,626 ) 6,003,735 Aging Due status
Page 28
[1620300] Notes to the financial statements - Trade receivables, by list of counterparty - General Industry
Rincian piutang usaha berdasarkan rincian pihak Trade receivables by list of counterparty
31 March 2023 31 December 2022
Penyisihan Penyisihan
Nama pihak, piutang Piutang usaha, Piutang usaha,
penurunan nilai Piutang usaha penurunan nilai Piutang usaha
usaha kotor kotor
piutang usaha piutang usaha
Allowance for Allowance for
Counterparty name, Trade receivables, Trade receivables,
impairment of trade Trade receivables impairment of trade Trade receivables
trade receivables gross gross
receivables receivables
Pihak ketiga Pihak 1 Kangean Energy Rank 1, counterparty Third party
204,357
Indonesia Ltd
Pihak 2 SAII Resources 180,139 186,807 Rank 2, counterparty
Pihak 3 PT Sumber Rank 3, counterparty
116,823 111,855
Rezeki Kaltim
Pihak 4 PT Roda Teknik 109,364 Rank 4, counterparty
Pihak 5 PT Borneo Coal Rank 5, counterparty
54,639
Trading
Pihak 6 Visa Resources Rank 6, counterparty
27,855
Pte Ltd
Pihak 7 PT Indochin Rank 7, counterparty
16,951
Resources
Pihak 8 PT Coalindo Rank 8, counterparty
2,887,792
Cahaya Sukses
Pihak 9 PT Bumi Rank 9, counterparty
Tambang 92,404
Resources
Pihak 10 PT MCT Asia Rank 10, counterparty
55,805
Trading
Pihak lainnya Pihak Lainnya 451,126 2,266,134 Others, counterparty
Rincian pihak 1,161,254 ( 5,435 ) 1,155,819 5,600,797 ( 21,015 ) 5,579,782 List of counterparty
Pihak berelasi Pihak 1 PT Nuansacipta Rank 1, counterparty Related party
417,928 444,564
Coal Investment
Rincian pihak 417,928 ( 14,832 ) 403,096 444,564 ( 20,611 ) 423,953 List of counterparty
Page 29
[1620500] Notes to the financial statements - Trade receivable, movement of
allowance for impairment of Trade receivables - General Industry
Pergerakan penurunan nilai piutang Movement of allowance for
usaha impairment of trade receivables
31 March 2023 31 December 2022
Penyisihan penurunan nilai Allowance for impairment of
piutang usaha, awal periode 41,626 69,314 trade receivables, beginning
period
Pengurangan mutasi penurunan Reduction of movement of
nilai piutang usaha ( 21,359 ) ( 27,688 ) allowance for impairment of trade
receivables
Penyisihan penurunan nilai Allowance for impairment of
piutang usaha, akhir periode 20,267 41,626 trade receivables, ending
period
Page 30
[1621000] Disclosure of Notes to the financial statements - Trade Receivables - General Industry
Pengungkapan Disclosure
31 March 2023
Pengungkapan catatan atas piutang usaha Berdasarkan hasil penelaahan terhadap keadaan akun piutang, manajemen Kelompok Usaha Disclosure of notes for trade receivables
berpendapat bahwa penyisihan penurunan nilai telah cukup untuk menutup kemungkinan kerugian
atas tidak tertagihnya piutang usaha.
Page 31
[1630000] Notes to the financial statements - Inventories - General Industry
Catatan atas persediaan Notes for inventories
31 March 2023 31 December 2022
Suku cadang 3,223,318 3,291,477 Spareparts
Batubara 7,374,671 2,387,232 Coal
Barang dalam perjalanan 3,767,817 4,062,162 Inventories in transit
Lainnya 29,833 Other inventories
Persediaan, kotor 14,395,639 9,740,871 Inventories, gross
Persediaan lancar 14,395,639 9,740,871 Current inventories
Page 32
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Page 33
[1640100] Notes to the financial statements - Trade Payable, by currency - General Industry
Page 34
[1640300] Notes to the financial statements - Trade Payable, by list of counterparty - General Industry
Rincian utang usaha berdasarkan rincian pihak Trade payables by list of counterparty
31 December
31 March 2023
2022
Nama pihak, utang usaha Utang usaha Utang usaha
Counterparty name, trade
Trade payables Trade payables
payables
Pihak ketiga Rincian pihak 22,897,780 20,258,485 List of counterparty Third party
Pihak berelasi Rincian pihak 1,279,369 928,384 List of counterparty Related party
Page 35
[1641000] Disclosure of Notes to the financial statements - Trade Payables - General Industry
Page 36
[1670000] Notes to the financial statements - Cost of Good Sold - General
Industry
Beban pokok penjualan Cost of good sold
31 March 2023 31 March 2022
Beban pokok pendapatan Other cost of goods sold
19,958,359 11,068,288
lainnya
Beban pokok penjualan dan Cost of sales and revenue
19,958,359 11,068,288
pendapatan
Page 37
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 38
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry
Catatan untuk utang bank jangka panjang Notes for long-term bank loan
31 March 2023 31 December 2022
Utang bank, nilai dalam Utang bank, nilai dalam
Total utang bank, kotor Total utang bank, kotor
mata uang asing mata uang asing
Bank loan, amount in Bank loan, amount in
Total bank loans, gross Total bank loans, gross
foreign currency foreign currency
Bank Mayapada USD 3,319,613 3,178,437 USD Bank Mayapada
Internasional Tbk Mata uang 3,319,613 3,178,437 Currency Internasional Tbk
Bank lokal lainnya USD 9,418,570 11,808,955 USD Other local banks
Mata uang 9,418,570 11,808,955 Currency
Kreditur nama bank Mata uang 12,738,183 14,987,392 Currency Creditor bank name
Catatan untuk utang bank jangka panjang Notes for long-term bank loan
31 March 2023 31 December 2022
Total utang bank, kotor 12,738,183 14,987,392 Total bank loans, gross
Liabilitas jangka panjang atas utang bank 12,738,183 14,987,392 Long-term bank loans
Page 39
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 40
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 41
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry
Catatan utang bank jangka pendek Notes for short-term bank loans
31 March 2023 31 December 2022
Utang bank jangka Utang bank jangka
Utang bank jangka Utang bank jangka
pendek, nilai dalam pendek, nilai dalam
pendek pendek
mata uang asing mata uang asing
Short-term bank loan, Short-term bank loan,
amount in foreign Short term bank loans amount in foreign Short term bank loans
currency currency
Bank Mayapada USD 9,418,570 9,165,819 USD Bank Mayapada
Internasional Tbk Mata uang 9,418,570 9,165,819 Currency Internasional Tbk
Bank KB Bukopin Tbk USD 2,688,886 3,528,066 USD Bank KB Bukopin Tbk
Mata uang 2,688,886 3,528,066 Currency
Bank lokal lainnya USD 3,363,043 635,688 USD Other local banks
Mata uang 3,363,043 635,688 Currency
Kreditur nama bank Mata uang 15,470,499 13,329,573 Currency Creditor bank name
Page 42
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 43
[1694100] Disclosure of Notes to the financial statements - Bank Loans by Order of Liquidity - General Industry
Page 44
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry
Page 45
[1697000] Notes to the financial statements - Bank Loans by Order of Liquidity Interest Information - General Industry
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